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disposals

By Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) | 4 Minutes Read June 4, 2018

Improve internal controls over fixed assets (Part 2)

A failure to satisfy proper cut-off, completeness, existence, accuracy and ownership are common problems arising from weak or non-existent fixed asset policies. The overarching approach to satisfying these issues is to design and implement internal controls in proper policies and procedures.

Article by Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) / Business, Finance and Accounting, Information Technology, Not for Profit / accounting, accuracy, acquisitions, Apolone Gentles, approval, budgeting, capital budget, capitalizing, completeness, cut-off, depreciation, disposals, existence, fixed assets, insurance, Internal Controls, ownership, physical security, repairs and maintenance, Reporting, year end

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